I got the new firmware (2.2.26) a couple of weeks ago and waited until I had recorded a few episodes to take a look at the new commercial skip feature. When I did I noticed that the episodes for The Flash and Supergirl, on my local CW affiliate, that recorded after the firmware update all say that “commercial skip detection failed.” However, the episodes of Special Victims Unit, recorded off the local NBC affiliate, say "commercial skip is ready.
I haven’t tried to do any troubleshooting for this. Honestly, I’m not sure what I would do other than toggle the setting on and off. I guess I just wanted to let the support folks know what I’m seeing.
I’m using my Dual OTA Tablo with an Apple TV 4K running tvOS beta 12.3 (16M5146a current build), with Tablo app version 1.7.5.